Recently, the Local Taxation Bureau of Lin'an City has formulated taxation management measures for three major industries, such as energy-saving lamps, hardware tools and processing of agricultural and sideline products, and the three major industries have been legally included in the taxation hall to pay taxes according to the actual declaration.
In recent years, according to the actual conditions of various localities and towns, the towns and towns of our city have actively adopted incentive measures to develop advantageous industries and formed block economy with regional characteristics, such as the energy-saving lamp industry in Gaohong Town, the hardware tool industry in Sun Town, Changhua Town. Agricultural and sideline products processing industries. However, due to the small size of these enterprises and individual households, the incomplete accounting documents have brought great difficulties to the collection and management of local taxes.
After long-term research and analysis, the Municipal Local Taxation Bureau has formulated and introduced the tax management methods for the three major industries. The Measures stipulate that enterprises engaged in the production of energy-saving lamps, hardware tools and agricultural and sideline products with sound account certificates shall be included in the taxation hall and pay taxes according to the actual declaration; if the financial system is disordered, the information documents are incomplete, and the accounting is not standardized, The main components of production costs in various industries, such as the consumption of core rods for energy-saving lamps, the steel consumption of hardware tools, and the electricity consumption of agricultural and sideline products processing industries, are the main indicators, and the minimum calculations are based on comprehensive production capacity and management level. Tax income, where the actual sales income of the taxpayer is higher than the minimum taxable income, shall be levied according to the actual; if the taxable income is lower than the minimum taxable income, it shall be levied according to the lowest taxable income. The introduction of the tax management measures of these three major industries marks that the city's taxation on the block economy is included in the track of legal management.
Source: Lin'an News Network
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